A cost information management that shoulders the task of reducing costs and increasing efficiency of enterprises must have a complete cost model and provide a management cycle of cost planning, cost accounting, and cost assessment modules.
Faced with changes in the market environment and the pressure of industrial upgrading formed by the national supply-side reform policies, while enterprises seek breakthroughs, cost control is particularly important. This article mainly explains the basic requirements and operating mechanism of "fine cost control" under the integrated management and financial management model of Taiwan Sinosteel Company.Refined cost control requirements
The so-called refined cost control must meet the following three requirements.1、Level 1 cost control: The timeliness of cost data determines the company's ability to manage costs, due to product diversification and accounting refinement(To process)As well as cross-legal related transactions and other factors, the volume of cost-related data has grown rapidly, and it must be integrated with different business controls such as sales, production, and energy to form a source input and automatic integration to achieve an integrated cost control mechanism for the whole company.2、Appropriate cost center: The planning of the cost center is closely related to cost management. If the cost center is set too thick, it cannot meet the effect of refinement. If it is too detailed, it is easy to make a false increase in management costs. In addition, the cost center should be combined with the management organization and production process to cooperate with the characteristics of production and effectively control the operating efficiency and cost expenditure of each center.3、Closed-loop cost management: In the face of external competition, cost management must be coordinated with organizational responsibilities, business processes, and information systems to achieve pre-planning, in-process control and post-process analysis to completePDCAManagement cycle. Provide cost analysis data from each cost center to promote cost reduction and efficiency improvement in a scientific and digital way.Cost information management mechanism
A cost information management that shoulders the task of reducing costs and increasing efficiency of enterprises must have a complete cost model and provide management cycles of cost planning, cost accounting, and cost assessment modules to provide strong support for business management decisions for steel mills to increase efficiency and reduce costs.1、Cost Model: In conjunction with product specifications and manufacturing specifications, refine them into the manufacturing process in combination with the cost center, and consider the various input and output of each process to complete the planning of cost and expense details as the infrastructure for cost planning, accounting, and assessment.2、Cost Plan: Standard costs are established for each cost center to set the target value of each cost and expense as the basis for cost assessment.3、Cost accounting: With each process machine,MES, energy modules, raw material modules, and sales modules collaborate, and automatically process various production transaction data of self-production, outsourcing, rolling materials consumption, external sales, internal receipts, etc. according to cost control needs, forming factory cost accounting and inventory cost accounting, and finally completing daily cost and monthly cost accounting according to the cost model. During the accounting process, ensure the correctness, integrity and timeliness of the data.4、Cost Assessment: Provide cost analysis and cost recovery(Cross-legal person), and conduct a differential analysis with standard costs. Through digitalization and amount-based methods, the performance and cost control performance of each center are not hidden.Install the brain to control costs
As Jingang continues to grow, the cost management model under first-level, standardized and informatization not only improves the intensity of Jingang's cost control, but also installs a control brain for Jingang's cost management business. As the brain continues to evolve and optimize, it will bring substantial benefits to increase corporate profits in the future.(Author: Li Junhan, member of the China Capital Project Supervision Group's Business and Finance Integration Group)
Editor | Party and Mass Propaganda Department He Yaofeng
2022-12-27
ICSC News
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